The latter half of Going Clear delineates how David Miscavige uses the above dogma to create a financial empire built on celebrity outreach, with the organization’s Celebrity Centre being a major landmark, and Hubbard’s directive of “fair game” (i.e., harassment and threats to enemies labeled “suppressive persons”). The result is extensive research and testimony based on the experiences of former church members, some of them former senior members, with allegations of torture, labor camps, re-education camps, human trafficking, and a non-profit religion that has at least $1.5 billion in the bank. If you or I paid someone who worked for us 40 cents an hour or forced someone to mop a bathroom with their tongue, we would probably be looking at spending some time in a courtroom.

However, because Scientology has tax-exempt status as a religion, these practices are protected by the First Amendment as “self-inflicted” punishments by adherents of a religion.

That tax-exempt status was also important in saving Scientology from bankruptcy. Going Clear asserts the church was looking at a $1 billion tax bill in 1993 after fighting the IRS for decades. Not only was the tax debt forgiven, but the classification of Scientology as a religion also means sales of Dianetics and other Hubbard books are not taxed either, since they’re considered “religious texts.” And all of this is supposed to be given a happy face by trotting out celebrities like Tom Cruise, John Travolta, and others so they can peddle Scientology in other countries and attempt religious recognition in Europe and elsewhere. However, Cruise is shown to be the equivalent of manipulated royalty within the church. Church insiders paint a picture of him as pampered and coddled to be Scientology’s ambassador to the world, with his every whim attended to, but Miscavige dictates who can be close to Cruise and is jealously protective of his own relationship with the star. And Travolta is implied to be either indifferent to the religion’s abuses or a “captive” who stays in his place because of the threat of blackmail.

Truthfully, I don’t understand why any mega-rich church gets to be tax exempt. My taxes partially go to support schools, I don’t object to that despite me having no children of my own. I understand the idea of the public good – a well educated society is better for all of us. I pay for the park district, and I don’t object to that. I use the parks, I am happy to see others using the parks, families, dogs, whatever. But what good to society is Scientology doing? or any of us who aren’t Tom Cruise or John Travolta?

I don’t think the Catholic Church should be tax-exempt either, but at least they seem to do a small amount of good for the public – soup kitchens, outreach, etc. What is Scientology doing for the community? Other than separating rubes from their money?

The Nonprofit Risk Management Center reports that more than 100 501(c)(3) organizations are stripped of their tax-exempt status each year. The reasons can vary, covering the violation of laws that govern private benefits, lobbying, political campaign activity, unrelated business income, the obligation to report annually and maintaining operation in accord with stated exempt purpose.…

According to the film, Church of Scientology Chairman David Miscavige ordered the organization’s members to file individual lawsuits against the IRS for its failure to recognize it as a church. Overwhelmed by 2,400 individual suits and the prospect of defending itself against all of them, the IRS agreed to grant Scientology tax-exempt status in exchange for the withdrawal of the cases.

A 2011 tax filing reveals that the three organizations comprising Scientology claim a combined value of $1.5 billion, a sum that has allegedly been built on the backs of members who pay thousands of dollars to rise within the organization, are paid 40 cents an hour for labor and have been tortured for dissent, combined with the organization’s vast international property portfolio. “This issue is not about whether Scientology is a religion,” Gibney told TheWrap. “The issue is whether or not Scientology is pursuing policies that are not in the public interest.” The government simply needs to determine whether there’s a “fundamental overriding interest” in declassifying an organization involved in the above activities as exempt from taxation.

According to the IRS website, to be tax-exempt, an “organization’s purposes and activities may not be illegal or violate fundamental public policy.” An IRS representative told TheWrap he’s unable to comment on whether there’s currently an investigation into any organizations or individual cases.

So how exactly did the Scientologists get the IRS to reverse itself? There are many still unanswered questions:

For 25 years, I.R.S. agents had branded Scientology a commercial enterprise and refused to give it the tax exemption granted to churches. The refusals had been upheld in every court. But that night the crowd learned of an astonishing turnaround. The I.R.S. had granted tax exemptions to every Scientology entity in the United States.…The landmark reversal shocked tax experts and saved the church tens of millions of dollars in taxes. More significantly, the decision was an invaluable public relations tool in Scientology’s worldwide campaign for acceptance as a mainstream religion. On the basis of the I.R.S. ruling, the State Department formally criticized Germany for discriminating against Scientologists. The German Government regards the organization as a business, not a tax-exempt religion, the very position maintained for 25 years by the American Government.

The full story of the turnabout by the I.R.S. has remained hidden behind taxpayer privacy laws for nearly four years. But an examination by The New York Times found that the exemption followed a series of unusual internal I.R.S. actions that came after an extraordinary campaign orchestrated by Scientology against the agency and people who work there. Among the findings of the review by The Times, based on more than 30 interviews and thousands of pages of public and internal church records, were these:

*Scientology’s lawyers hired private investigators to dig into the private lives of I.R.S. officials and to conduct surveillance operations to uncover potential vulnerabilities, according to interviews and documents. One investigator said he had interviewed tenants in buildings owned by three I.R.S. officials, looking for housing code violations. He also said he had taken documents from an I.R.S. conference and sent them to church officials and created a phony news bureau in Washington to gather information on church critics. The church also financed an organization of I.R.S. whistle-blowers that attacked the agency publicly.

*The decision to negotiate with the church came after Fred T. Goldberg Jr., the Commissioner of the Internal Revenue Service at the time, had an unusual meeting with Mr. Miscavige in 1991. Scientology’s own version of what occurred offers a remarkable account of how the church leader walked into I.R.S. headquarters without an appointment and got in to see Mr. Goldberg, the nation’s top tax official. Mr. Miscavige offered to call a halt to Scientology’s suits against the I.R.S. in exchange for tax exemptions.

After that meeting, Mr. Goldberg created a special committee to negotiate a settlement with Scientology outside normal agency procedures. When the committee determined that all Scientology entities should be exempt from taxes, I.R.S. tax analysts were ordered to ignore the substantive issues in reviewing the decision, according to I.R.S. memorandums and court files.

The I.R.S. refused to disclose any terms of the agreement, including whether the church was required to pay back taxes, contending that it was confidential taxpayer information. The agency has maintained that position in a lengthy court fight, and in rejecting a request for access by The Times under the Freedom of Information Act. But the position is in stark contrast to the agency’s handling of some other church organizations. Both the Jimmy Swaggart Ministries and an affiliate of the Rev. Jerry Falwell were required by the I.R.S. to disclose that they had paid back taxes in settling disputes in recent years.

The above list of 14 church characteristics (first published by the Service in 1978 as a news release, IR–1930) is not exclusive—any other facts and circumstances that may bear upon the organization’s claim for church status must also be considered.

An organization need not have all of the characteristics (few churches do, and newly-created churches cannot be expected to); thus, no single characteristic is controlling.

Some of the characteristics may be given more weight than others in a given case.